HC Deb 24 January 1940 vol 356 c596W
Mr. Wakefield

asked the Chancellor of the Exchequer, by what authority the Royal Air Force agents, Messrs. Glyn Mills and Company (Holts Branch) deduct Income Tax at the full rate from the monthly pay of officers of the Royal Air Force before it is due without knowledge of the amount of the assessment and without the consent of the officers concerned?

Captain Crookshank

Income Tax is deducted from the pay of officers of His Majesty's Forces under the provisions of Rule 11 and Rule 15 of the Rules applicable to Schedule E in the Income Tax Act, 1918, which provide for the deduction of tax out of official pay as and when the pay is paid. The amount of the deduction, which is made from the monthly instalments of pay, is estimated by reference to such information as is available. Officers are afforded an opportunity of furnishing particulars of personal circumstances affecting their tax liability, and any necessary adjustments are made as soon as the liability is finally determined. If the hon. Member has any particular cases in mind, I shall he glad to cause inquiries to be made into them if he will send me particulars.